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Edward Fazri
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Review of Accounting and Taxation
Published by Poiiteknik Piksi Input Serang
ISSN : 29854873     EISSN : 29619904     DOI : https://doi.org/10.61659/reaction
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
eview of Accounting and Taxation (REACTION) is a peer review journal published by Piksi Input Serang Polytechnic. Our journal focuses on scientific and practical development of accounting and taxation. Our journal is published twice a year in June and December. Our journal is open access as a form of contribution to the development of accounting and tax science. our journal accepts various types of research and various research methods
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 2 (2024): December" : 6 Documents clear
Analysis of Inventory Accounting Implementation Based on PSAK No. 14 at PD. Karya Cipta Mandiri Muhammad Sodri; Badriah, Sopi; Uzliawati, Lia
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.180

Abstract

Purpose - The objective of this research is to analyze the application of inventory accounting at PD. Karya Cipta Mandiri using PSAK No. 14 as a guideline. Design/methodology/approach – The research method employed in this research is a qualitative method with a descriptive approach. Data collection is conducted through two main methods, that is direct observation and interaction via interviews. Finding – The analysis results indicate that the company adopts the perpetual method for recording and the FIFO method for inventory valuation. Based on these findings, it is concluded that the implementation of inventory accounting at PD. Karya Cipta Mandiri is in accordance with the provisions of PSAK Number 14 regarding inventory. Originality – This study analyzes the implementation of inventory in trading companies from an accounting perspective. It evaluates how the company conducts inventory accounting and compares it with inventory accounting in PSAK No. 14, which serves as the guideline for corporate accounting practices.
The Effect Of Information Technology Utilization, Audit Quality, nd Monitoring On The Quality Of Financial Statements Rusli, Andika; Mutmainna, Mutmainna; Sari, Nispa
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.184

Abstract

Abstract Purpose - TThis study aims to analyze the influence of information technology utilization, audit quality, and supervision on the quality of financial statements at the Palopo City Inspectorate Office. Design/methodology/approach - he research method used is quantitative with multiple linear regression techniques. The research sample is 40 auditors at the Palopo City Inspectorate Office in 2022. Finding - The results of the study show that the use of information technology and audit quality do not have a positive and significant effect on the quality of financial statements, in contrast to the quality of audit and supervision which produces a significant influence. Meanwhile, supervision does not have a significant effect on the quality of financial statements. The use of information technology can increase the efficiency and effectiveness of the audit process, thereby improving the quality of audits. Originality - Good audit quality can increase confidence in audit findings, thereby improving the quality of financial statements. This study recommends that the Palopo City Inspectorate Office increase the use of information technology and audit quality to improve the quality of financial reports.
The The Influence Of Work Engagement And Work Life Balance On Employee Performance PT. KB Financia Multi Finance Palopo Branch Febriani, Feby; Haedar, Haedar; Patra, I Ketut
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.185

Abstract

Abstract Purpose - This research aims to determine the influence of work involvement and work-life balance on employee performance at PT. KB Financia Multi Finance Palopo Branch. The research method used was multiple linear regression using 58 employees of PT. KB Financia Multi Finance Palopo Branch as a sample. Design/methodology/approach - This quantitative study uses associativity or relationships between variables. The goal is to find out how three or more variables relate to each other. This research was conducted at PT. KB Financia Multi Finance Palopo Branch, with 58 employees as samples. The sampling method is purposive. The data analysis technique in this research begins by conducting instrument tests, namely validity and reliability tes. Finding - The results of this research show that the work engagement variable is significant on employee performance. The work-life balance variable is positive and significant on employee performance at PT. KB Financia Multi Finance Palopo Branch. Work engagement and work-life balance simultaneously influence the performance of PT employees. KB Financia Multi Finance Palopo Branch. Originality - The research results show that employee performance is significantly influenced by work-life balance. Lockwood's work-life balance theory describes work-life balance as when a person can organize and divide his responsibilities between work, family life, and other responsibilities so that there is no conflict between family life and work.
The Role Of Leadership In Employee Prosperity Pt Dakka Opa East Energy Nurhapsa, Nurhapsa; Kusdarianto, Indra; Suardi, Ahmad
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.186

Abstract

Purpose - Leaders have a very important role in determining the direction of success in an organization. Through effective leadership, leaders are able to form a positive work culture, motivate employees, and encourage overall organizational performance.One important aspect of leadership is how leaders are able to improve the welfare of their employees. Design/methodology/approach - The method used is simple regression analysis. The data used are primary data and secondary data obtained from the results of distributing questionnaires and observations in the field. The results of the simple regression analysis of this research prove that by looking at the calculated F of 17.930 with a significance level of 0.000 < 0.005, it shows that the regression model used is valid and can be used to predict the influence of the leadership variable (X) on the employee welfare variable (Y). that is, there is strong evidence that leadership has an influence on employee well-being.. Finding - The correlation value (R) between leadership variables and employee welfare is 0.566. This value shows that there is a moderate relationship between these two variables. In other words, changes in leadership variables will have an impact on changes in employee welfare variables. The coefficient of determination (R Square) of 0.321 or 32.1% shows that the leadership variable contributes 32.1% to the employee welfare variable. This means that about a third of the variation in employee well-being can be explained by variation in leadership. Originality - The novelty of this research is deeper understanding of leadership styles and employee welfare due to less effective communication in the work environment. By digging deeper into these factors, this research can provide valuable insight for company management, leaders and employees so they can be more effective.
A Pre- and Post-Pandemic Analysis of Sales Growth, Leverage, and Intellectual Capital as Determinants of Financial Distress in Property & Real Estate Akbar, Taufik; Pratiwi, Esti Utami
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.189

Abstract

Purpose - This study aims to investigate the impact of sales growth, leverage, and intellectual capital on financial distress in the property and real estate sub-sector, comparing the periods before and after the onset of the COVID-19 pandemic Design/methodology/approach - The study employs a quantitative research design using panel data regression analysis. Financial data from listed property and real estate companies in Indonesia will be collected for the periods before (2017-2019) and after (2020-2022) the onset of the COVID-19 pandemic. The Altman Z-score will be used as a proxy for financial distress. Sales growth, leverage ratios, and intellectual capital (measured using the VAIC model) will serve as independent variables, with profitability as a moderating variable. Comparative analysis between the pre- and post-pandemic periods will be conducted to identify any significant changes in the relationships between the variables. Finding - Findings indicate that sales growth does not impact financial distress; leverage has a significantly negative effect, while intellectual capital has a notably positive effect. Additionally the COVID-19 pandemic has had a profound impact on the companies under study, resulting in a statistically significant difference in sales growth, intellectual capital, profitability, and financial distress between the pre- and post- pandemic periods Originality -It provides a comprehensive analysis of financial distress determinants in the property and real estate sub-sector, an area that has been underexplored in existing literature
Prosedur Create Sales Order and Delivery Order Use System Application and Product in Data Processing (SAP) on PT. Central Proteina Prima Tbk Ekkiwinatha, Novan; Pratiwi, Annissa; Febrianti, Dian; Benazhier Fitrah, Bunga
Review of Accounting and Taxation Vol. 3 No. 2 (2024): December
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i2.197

Abstract

This study aims to explain the procedure for creating sales orders and delivery orders using the system application and product in data processing (SAP) application. The research design used in the preparation of this Final Project is a descriptive qualitative design, which is a research approach that focuses on natural phenomena or symptoms in the field. The data used in the preparation of this Final Project was obtained from direct interviews with related parties at PT Central Proteina Prima Tbk - Anyer Hatchery, and documentation / archives regarding the SAP application used by the company, especially in the create sales order and delivery order procedures. The results of the research conducted show that PT Central Proteina Prima Tbk - Anyer Hatchery has weaknesses in the authorization process in the Standard Operating Procedure (SOP) related to creating sales orders and delivery orders, especially in the CNPD division. But basically, the SAP system has strongly emphasized the importance of the distribution of authorizations as part of the internal control system (SPI) that must be carried out by the company. Therefore, the implementation of SPI and standard operating procedures (SOP) must be better implemented properly and correctly so that business continuity can run more optimally.

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